No. 38965 (5-year Review): Rule R994-305. Collection of Contributions

DAR File No.: 38965
Filed: 11/20/2014 03:28:46 PM

NOTICE OF REVIEW AND STATEMENT OF CONTINUATION

Concise explanation of the particular statutory provisions under which the rule is enacted and how these provisions authorize or require the rule:

Section 35A-4-305 requires each employer provide wage information quarterly and the payment of contributions based on those wages. The same provision also explains how the Department can collect any unpaid contributions as well as benefit overpayments. It also explains the liability of successor employers.

Summary of written comments received during and since the last five-year review of the rule from interested persons supporting or opposing the rule:

The Department has not received any comments in the last five years.

Reasoned justification for continuation of the rule, including reasons why the agency disagrees with comments in opposition to the rule, if any:

The rule is necessary to explain to employers how to file quarterly reports and pay contributions, as well as the consequences for not paying when due. It also explains what action the Department can take to collect unpaid contributions and benefit overpayments. The rule also explains when and how the Department can approve an offer in compromise of unpaid contributions or overpayment. The rule is necessary to help employers, claimants and staff understand what steps are necessary in all these circumstances. Therefore, this rule should be continued.

The full text of this rule may be inspected, during regular business hours, at the Division of Administrative Rules, or at:

Workforce Services
Unemployment Insurance
140 E 300 S
SALT LAKE CITY, UT 84111-2333

Direct questions regarding this rule to:

• Suzan Pixton at the above address, by phone at 801-526-9645, by FAX at 801-526-9211, or by Internet E-mail at [e-mail]

Effective:

11/20/2014

Authorized by:

Jon Pierpont, Executive Director

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